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HMRC internal manual

VAT Government and Public Bodies

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HM Revenue & Customs
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Other local authority activities: childcare and welfare: VAT status of elderly services

Service Statute Duty of Local Authority VAT status
       
Administration fees for care and repair schemes Local Government and Housing Act 1989   Business.
Domiciliary support and welfare Services (including home helps, domiciliary laundry services, meals on wheels, day care, holidays and outings provided as part of statutory care, and the like) National Assistance Act 1948 section 21National Health Services Act 1977 section 21 and Schedule 8 To provide adequate home helps where required. Non-business.
  Residential Homes Act 1980 section 8 Social Work (Scotland) Act 1968 section 14 Power to make arrangements to promote the welfare of older people. Non-business.
  Mental Health (Scotland) Act 1984 sections 7 and 8 Power to provide meals and recreation in the homes of older people or elsewhere. Non-business.
  National Assistance Act 1948 section 29(5) Allows the local authority to levy a contribution. Non-business.
Recreational holidays for elderly people not provided as part of statutory care Chronically Sick and Disabled Persons Act 1970 section 2(1)(c)(f)   Non-business (except when supplied to persons who do not qualify under the Act).
  National Assistance Act 1948 section 29(5) Can seek financial contribution. Non-business.
Rentals of telephone, television or radio Chronically Sick and Disabled Persons Act 1970 s2(1)(b)(The Chronically Sick And Disabled Persons (Scotland) Act 1972 applies this Act in Scotland.) To provide for chronically sick or disabled. Non-business.
  National Assistance Act 1948 section 29(5) Allows local authority to seek contribution towards costs.  
Residential (including accommodation, meals, laundry services and the like) National Assistance Act 1948 section 21National Health Service and Community Care Act 1990 section 42 (onward)Mental Health (Scotland) Act 1984 To provide residential accommodation where care and attention cannot otherwise be provided. Non business.
  National Assistance Act 1948 section 22National Health Service and Community Care Act 1990 section 44 Allows the local authority to claim a contribution towards the cost. Non-business.
Supply of distress alarms     Business (but may be non-business if supplied under The Chronically Sick and Disabled Persons Act 1970, although the legislation seems to discuss physical rather than remote help).